Mould is the key production cost of manufacturing industry and should be included in fixed assets. Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 65,438+02 months and reached a certain value, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.
Fixed assets are the labor means of enterprises and the main assets that enterprises rely on for their production and operation. From the perspective of accounting, fixed assets are generally divided into productive fixed assets, unproductive fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets and donated fixed assets.
What subject should the mold fee be included in?
1. If the unit value of the mold is not large, it is generally less than 2,000 yuan, which is included in the turnover materials account. Whether the secondary account is amortized at one time or for one year or more depends on how often you usually change the mold. It stands to reason that the mold should be amortized for more than one year.
Borrowing: Reusable Materials-Moulds
Debit: Taxes payable-VAT payable-input tax.
Loan: bank deposit (other accounts payable and other subjects)
2. If the unit value of the mould is high, it will be included in the fixed assets account, and the second-level account can be set as "production tool mould".
Borrow: fixed assets-molds
Debit: Taxes payable-VAT payable-input tax.
Loan: bank deposit (other accounts payable and other subjects)
3. Generally, since it is a mold, it will be included in the manufacturing expense account unless the unit value of the mold is very low and needs to be replaced in a short period of time. Otherwise, please refer to 1, 2.
Borrow: manufacturing cost-mold
Debit: Taxes payable-VAT payable-input tax.
Loan: bank deposit (other accounts payable and other subjects)
Moulds can be counted as tools, and can be recorded as low-value consumables or prepaid expenses. No matter which item is recorded, the purpose is to gradually enter the cost in one purchase, that is, amortize the cost in batches with the product output, which is in line with the cost accounting principle. Fixed amortization method is to allocate the cost of low-value consumables according to the actual working hours or material quota of products.
In the operation of the enterprise, the mold developed has no patent, can it be included in the management of fixed assets? Because molds are the cost of enterprise production, Bian Xiao thinks whether there are patents should be included in fixed assets. Specific provisions are compiled in the above article. Have you studied them? Goodbye.